Service tax deposit obligation: collected taxes must be remitted and recipients must verify payment before claiming CENVAT credit. Service providers who collect service tax from recipients are obliged to deposit those amounts with the Central Government immediately; instances have arisen where providers collected tax but failed to remit it. Manufacturers and output service providers must maintain detailed records of input services showing value, tax paid, CENVAT credit taken and utilized, and the identity of the supplier, and the burden of proof for admissibility of CENVAT credit lies with the claimant.